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Hi.You are connected for tax purposes to your siblings as you will see here. What that means in your situation is the disposal by your brother and sister to you of their shares in the property will be deemed to have taken place at the open market value regardless of any discounted price you may pay.Assuming the property has not been either of your siblings main home during their part ownership of it, they will only have Capital Gains Tax to pay if the value of the property has increased in value since your parent passed away. They will also each be entitled to exemption from CGT for the first £11,000 of gains they make in any one tax year. So, to give a simple example, if the property was valued at £99,000 when you inherited it and it is worth £150,000 now, your siblings will each make a gain of £17,000 when they sell their respective shares to you (150,000 / 3 - (£99,000 / 3)). The first £11,000 will be tax free for each of them assuming they have no other gains in the same tax year and they will each pay CGT on £6,000.I hope this helps but let me know if you have any further questions.